The charges to Work in Process€”Assembly Department for a period, together with information concerning production, are as follows. All direct materials are placed in process at the beginning of production.

Determine the following:
a. The number of units in work in process inventory at the end of the period.
b. Equivalent units of production for direct materials and conversion.
c. Costs per equivalent unit for direct materials and conversion.
d. Cost of the units started and completed during the period.

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Work in Process- Assembly Department 10,475 To Finished Goods, 105,500 units Bal., 5,000 units, 35% completed Direct materials, 108,000 units @ $1.50 Direct labor Factory overhead Bal. ? units, 45% completed 162,000 145,300 47,525